https://www.taxtmi.com/caselaws?id=251205 The revision petition challenging the dismissal of the appeal against a penalty under Section 78(5) of the Rajasthan Sales Tax Act, 1994 was dismissed. The Court upheld the decision of the Rajasthan Tax Board, emphasizing compliance with statutory requirements and finding no substantial legal question. The submission of the missing declaration form ST18C was considered compliance with the Act, following the precedent set in a previous case. The penalty imposed by the Assessing Authority was ultimately upheld, highlighting the importance of adherence to statutory provisions. en-us Mon, 04 Aug 2014 00:00:00 +0530 Sun, 07 Sep 2014 08:50:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251205 The revision petition challenging the dismissal of the appeal against a penalty under Section 78(5) of the Rajasthan Sales Tax Act, 1994 was dismissed. The Court upheld the decision of the Rajasthan Tax Board, emphasizing compliance with statutory requirements and finding no substantial legal question. The submission of the missing declaration form ST18C was considered compliance with the Act, following the precedent set in a previous case. The penalty imposed by the Assessing Authority was ultimately upheld, highlighting the importance of adherence to statutory provisions. Case-Laws VAT and Sales Tax Mon, 04 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251205